Constitutional challenge to Section 234E notices: HC grants interim stay on coercive enforcement pending further consideration.

A writ petition challenged the constitutional validity of Section 234E of the Income-tax Act and the fee notices issued under it. Pending consideration of those grounds, the HC kept coercive enforcement of the impugned notices in abeyance to protect the petitioner and allowed the respondents to file a counter. Interim stay was granted against enforcement of the notices until further orders.

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Issues: Whether the constitutional validity of Section 234E of the Income-tax Act could be examined in the writ petition, and whether coercive enforcement of the impugned fee notices should remain stayed pending further consideration.

Analysis: The writ petition challenged the validity of Section 234E and the notices levying fee. Pending consideration of the grounds raised, the Court found it appropriate to protect the petitioner by keeping enforcement of the impugned notices in abeyance and permitted the respondents to file a counter.

Outcome: Interim stay granted against enforcement of the impugned notices until further orders, with liberty to the respondents to file a counter.

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